M/S Sical Logistics Ltd.,South India House v. The Commissioner Of Income Tax,Chennai
High Court
22 Apr 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
M/S Sical Logistics Ltd.,South India House v. The Commissioner Of Income Tax,Chennai
Date of order
22 Apr 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In M/S Sical Logistics Ltd.,South India House v. The Commissioner Of Income Tax,Chennai, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Recording the aforesaid submission, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
TC(A) Nos.2464 & 2465 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.04.2025
CORAM :
THE HONOURABLE DR.JUSTICEANITA SUMANTHand
THE HONOURABLE MR.JUSTICE C. KUMARAPPAN
TC(A) Nos.2464 and 2465 of 2006
M/s Sical Logistics Ltd.,South India House, 13, ArmenianStreet, Chennai – 1. Cause title accepted vide order dated 21.09.2006 made in M.P.No.1 of 2006 in T.C.SR.No.80295 of 2006
.. Appellant in both TC(A)s
vs
The Commissioner of Income Tax,Chennai... Respondent in both TC(A)s
Common Prayer: Appeals filed under Section 260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Chennai 'B' Bench, Chennai in ITA Nos.99 & 100/Mds/2006 for the Assessment Years 2004-05 and 2002-03, dated 23.06.2006.
(In both TC(A)s)For Appellant :Mr.S.Sridhar
For Respondent:Mr.T.Ravikumar Senior Standing Counsel
Dr.ANITA SUMANTH,J.AND
C.KUMARAPPAN,J.COMMON JUDGMENT(Delivered by Dr. ANITA SUMANTH.,J)
Learned counsel for the appellant submits that the appellant is availing the on-going Vivad Se Vishwas Scheme and hence does not pursue these appeals relating to assessment years 2004-05 and 2002-03, respectively.
2. Recording the aforesaid submission, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs.
Index:NoSpeaking OrderNeutral Citation:Yessl
[A.S.M., J] [C.K., J] 22.04.2025
To
The Commissioner of Income Tax,Chennai.
TC(A) Nos.2464 & 2465 of 2006
2/2
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